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Mobility tax deduction for tradespersons and indentured apprentices

Published on May 5, 2022 PDF(opens a new window)

Bill C-19, the Budget Implement Act, proposed to introduce a Labour Mobility Deduction which would provide tax recognition of up to $4,000 per year in eligible travel and temporary relocation expenses to eligible tradespersons and apprentices. The PBO estimates that it will cost $103 million in 2022-2023 to allow tradespersons and indentured apprentices to deduct costs from travelling when employed in a construction activity at a job site that is located at least 150 kilometers from their ordinary place of residence.